Accommodation Benefit provided by the Higher and Further Education Sector Employers
This change to the tax treatment of job-related accommodation in the HFE sector was quietly announced by HMRC....
HMRC’s Employment Taxes Forums
In this article we summarise meetings of HMRC’s employment taxes forums, which are attended by CIOT volunteers, from the...
Employment income: Clauses 7 to 11 and Clause 81
Clauses 8, 9 and 10 were debated by the Committee of the Whole House.
HMRC’s Employment Taxes Forums
We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous qua...
Off-payroll working in the private sector consultation response
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all...
2017/18 Self-assessment tax calculation: Scottish Taxpayers taxed on the remittance basis
We understand that HMRC has made a mistake with the 2017/18 Self-assessment (SA) tax calculation in respect of Scottish ...
Tax and administrative treatment of short term business visitors from overseas branches
The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business...
Spotlight on the Employment Taxes Sub-Committee
The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and ...
Workplace charging tax exemption draft guidance – ATT and CIOT comments
At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from bein...
Tax relief for those self-funding work-related training
The ATT and CIOT have responded to the HMRC consultation on the taxation of self-funded, work-related training costs....